It uses Eastern philosophies which have been used for centuries but have only more recently been used more widely in the Western world. It has been studied clinically as a technique to treat depression and has been proven to be an effective technique.
It cultivates the present, which is the only moment we ever really have. The past has left us, the future has not arrived, so why spend much of our time living in that which has no purpose? Residing in the now, not just racing through all the routine tasks of daily life, but pausing just to absorb life as it is.
By integrating this practice routinely into our everyday lives, with time and repetition, its beneficial effects will become apparent. However, a strong commitment is necessary to take full advantage. To start with it will often feel uncomfortable and unnatural but with patience and practice, it will start to become effortless.